Finance Act 2021
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Waiver of excise duty on special exemption orders | ||
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46. No duty of excise shall be chargeable, leviable or payable under section 78 (4) of the Finance Act 1980 on a special exemption order granted under section 5 of the Intoxicating Liquor Act 1927 in respect of dates falling within the period beginning on 22 October 2021 and ending on 31 December 2021. |